Tax Law and International Tax Law

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Eight Years Later: The Most Important U.S. Tax Changes Since 2018
The U.S. tax landscape has undergone dramatic transformation since the Tax Cuts and Jobs Act of 2018, with evolving rules, expiring provisions, and major legislation during President Trump's second term. This analysis examines the six most significant tax developments of the past eight years, from historic estate tax exemption increases to the growing importance of international taxation, and explores what these changes mean for taxpayers, advisors, and business owners navigating today's more stable but sti
United States Tax
A
Altro LLP
Article
Canadians Moving To Florida: A Legal, Tax & Immigration Checklist For 2026
Canadians considering a permanent move to Florida face a complex web of tax, immigration, and legal requirements that go far beyond simply changing addresses. Understanding the proper sequence of steps—from managing Canadian departure tax and securing the right US visa to structuring Florida real estate ownership and establishing compliant estate planning documents—can mean the difference between a smooth transition and costly mistakes that take years to unwind.
Global Tax
A
Altro LLP
Article
Section 871(m) Phase-In Extended Two More Years
The Treasury Department and IRS have issued Notice 2026-61, extending the phase-in of Section 871(m) withholding regulations on dividend equivalent payments until 2029. This marks the sixth extension over more than a decade, affecting non-delta-one transactions, qualified derivative dealers, and the qualified securities lender regime, while Treasury officials indicate forthcoming regulations may replace or supplement the current framework.
United States Tax
MB
Mayer Brown
See more

Related Country Guides

Article
Selling A Stake Or Control: Some Things We Wish Clients Knew Earlier
Alternative investment management firms often overlook critical preparation steps that could streamline the sale process and optimize tax outcomes. This analysis examines essential due diligence areas—from financial record-keeping to compliance infrastructure—and explores strategic equity planning approaches that can significantly reduce tax burdens while incentivizing key employees during a transaction.
United States Commercial
SR
McDermott Will & Schulte
Article
Eight Years Later: The Most Important U.S. Tax Changes Since 2018
The U.S. tax landscape has undergone dramatic transformation since the Tax Cuts and Jobs Act of 2018, with evolving rules, expiring provisions, and major legislation during President Trump's second term. This analysis examines the six most significant tax developments of the past eight years, from historic estate tax exemption increases to the growing importance of international taxation, and explores what these changes mean for taxpayers, advisors, and business owners navigating today's more stable but sti
United States Tax
A
Altro LLP
Article
Canadians Moving To Florida: A Legal, Tax & Immigration Checklist For 2026
Canadians considering a permanent move to Florida face a complex web of tax, immigration, and legal requirements that go far beyond simply changing addresses. Understanding the proper sequence of steps—from managing Canadian departure tax and securing the right US visa to structuring Florida real estate ownership and establishing compliant estate planning documents—can mean the difference between a smooth transition and costly mistakes that take years to unwind.
Global Tax
A
Altro LLP
See more
See more
Article
IRS Issues Guidance On Section 45Z Clean Fuels Production Tax Credit To Support Domestic Biofuel Production And American Agriculture
The IRS has released new guidance on the Section 45Z Clean Fuels Production Tax Credit, introducing significant changes that affect how American farmers, ranchers, and fuel producers can access benefits from the domestic biofuels market. Notice 2026-53 provides updated emissions rate tables and addresses critical modifications mandated by the Working Families Tax Cuts, including special provisions for manure-derived fuels and regenerative agricultural practices.
United States Tax
BC
Bergeson & Campbell
See more
Article
City Of New Orleans Announces Sales Tax Amnesty Program
The City of New Orleans Department of Finance has launched a Sales Tax Amnesty Program offering businesses a limited-time opportunity to settle overdue sales tax obligations with significant penalty relief. Through December 31, 2026, qualifying taxpayers can resolve delinquent balances for sales taxes, use taxes, hotel/motel taxes, and other municipal taxes while having all penalties, negligence fees, and half of accrued interest waived.
United States Tax
LL
Liskow & Lewis
Article
CDFTA Addresses Stakeholder Questions on California’s SB 122 Software and SaaS Tax
California's Department of Tax and Fee Administration held its second meeting to discuss emergency regulations implementing Senate Bill 122, which will extend sales and use tax to prewritten software and SaaS starting January 1, 2027. Stakeholders raised critical questions about sourcing rules, contract transitions, multistate deployment, and administrative provisions that remain unresolved as the implementation date approaches.
United States Tax
GT
Greenberg Traurig, LLP
Article
Coming Attractions: California Previews Rules On SaaS And Digital Products Tax
The California Department of Tax and Fee Administration (CDTFA) has released draft regulatory language it is considering proposing, offering its first comprehensive view of how it may administer Senate Bill 122, California's expansion of sales and use tax to software as a service (SaaS) and certain digital products beginning January 1, 2027. CDTFA has not yet formally proposed these regulations through the emergency rulemaking process.
United States Tax
HK
Holland & Knight
See more